🧾 自雇税计算器（美国 2026）Self-Employment Tax Calculator (US 2026)
按美国 2026 税年计算自雇税（SE tax）：应税额为净利润的 92.35%，社会保障税 12.4%（2026 年上限 184,500 美元）+ 医疗保险税 2.9%（无上限）= 15.3%；已缴 W-2 社保工资会抵减社保上限；并给出可抵扣的一半自雇税。仅供估算，正式申报请以 Schedule SE 为准。Estimate US self-employment (SE) tax for tax year 2026: the taxable base is 92.35% of net profit, with 12.4% Social Security (2026 cap $184,500) plus 2.9% Medicare (no cap) = 15.3%; W-2 Social Security wages already taxed reduce the remaining cap. Also shows the deductible one-half of SE tax. An estimate only — file using Schedule SE.
使用说明与常见问题How-to & FAQ
「自雇税计算器（美国 2026）」是什么？What is the Self-Employment Tax Calculator (US 2026) tool?
按美国 2026 税年计算自雇税（SE tax）：应税额为净利润的 92.35%，社会保障税 12.4%（2026 年上限 184,500 美元）+ 医疗保险税 2.9%（无上限）= 15.3%；已缴 W-2 社保工资会抵减社保上限；并给出可抵扣的一半自雇税。仅供估算，正式申报请以 Schedule SE 为准。Estimate US self-employment (SE) tax for tax year 2026: the taxable base is 92.35% of net profit, with 12.4% Social Security (2026 cap $184,500) plus 2.9% Medicare (no cap) = 15.3%; W-2 Social Security wages already taxed reduce the remaining cap. Also shows the deductible one-half of SE tax. An estimate only — file using Schedule SE.
如何使用「自雇税计算器（美国 2026）」？How do I use the Self-Employment Tax Calculator (US 2026) tool?
在「自雇税计算器（美国 2026）」中，填写「自雇净利润（美元）」、「已缴社保的 W-2 工资（美元，可选）」等参数，结果会随输入实时计算并显示在下方。In the Self-Employment Tax Calculator (US 2026): Fill in "Net self-employment profit (USD)", "W-2 wages already subject to Social Security (USD, optional)"; results are recalculated instantly as you type.
自雇税是怎么算的？How is self-employment tax calculated?
先把净利润乘以 92.35% 得到应税额（扣除相当于雇主承担的 7.65%），再按社会保障税 12.4%（2026 年只对前 184,500 美元征收）加医疗保险税 2.9%（全额征收）计算，合计 15.3%。例如净利润 50,000 美元：应税 46,175，自雇税 7,064.78 美元（7,064.775 四舍五入）。Multiply net profit by 92.35% to get the taxable base (removing the employer-equivalent 7.65%), then apply 12.4% Social Security (only on the first $184,500 in 2026) plus 2.9% Medicare (on all of it) = 15.3%. For $50,000 of net profit: taxable $46,175 and SE tax $7,064.78 (7,064.775 rounded).
W-2 工资栏起什么作用？What does the W-2 wages field do?
如果你同时有雇主发的 W-2 工资并已缴社保，那部分会占用 184,500 美元的社保上限，自雇收入只对剩余额度缴社保税；医疗保险税不受影响（无上限）。If you also have W-2 wages that were already taxed for Social Security, those use up part of the $184,500 cap, so your self-employment income pays Social Security tax only on what remains. Medicare is unaffected (no cap).
为什么能抵扣一半？Why is half of it deductible?
自雇者相当于同时承担雇员和雇主两部分税，税法允许在计算所得税时扣除其中雇主部分（约等于自雇税的一半），以示公平。这笔抵扣只影响所得税，不减少自雇税本身。A self-employed person pays both the employee and employer shares, so the law lets you deduct the employer-equivalent half when figuring income tax, for fairness. The deduction lowers income tax only, not the SE tax itself.
这个结果能直接报税吗？Can I file with this result?
只能作为估算。它未包含高收入者的附加医疗保险税（0.9%）、农场收入、教会雇员收入和各种特殊情形；正式申报请使用 IRS 的 Schedule SE 或咨询税务专业人士。Only as an estimate. It excludes the 0.9% Additional Medicare Tax for high earners, farm income, church-employee income and various special cases; file using the IRS Schedule SE or consult a tax professional.
计算结果可以作为最终依据吗？Can I rely on the result?
「自雇税计算器（美国 2026）」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The Self-Employment Tax Calculator (US 2026) uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.
「自雇税计算器（美国 2026）」免费吗？需要注册吗？Is the Self-Employment Tax Calculator (US 2026) free? Do I need an account?
「自雇税计算器（美国 2026）」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The Self-Employment Tax Calculator (US 2026) is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.